Fiscal administration : analysis and applications for the public sector / John L. Mikesell.

Includes bibliographical references and index.

Fundamental Principles of Public Finance -- Budgeting, Budget Structures, and Budget Reform -- The Logic of the Budget Process -- Budget Structures and Institutions: Federal and State-Local -- Budget Methods and Practices -- Budget Classifications and Reform -- Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools -- Revenue Sources, Structure, and Administration -- Major Tax Structures: Income Taxes -- Major Tax Structures: Taxes on Goods and Services -- Major Tax Structures: Property Taxes -- Revenue from User Fees, User Charges, and Sales by Public Monopolies -- Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets -- Intergovernmental Fiscal Relations: Diversity and Coordination -- Administering Debt, Working Capital, and Pension Funds -- Debt Administration -- Managing Funds: Cash Management and Employee Retirement, and Sovereign Wealth Funds.